MIT Course on Taxation 2021/2022

The MIT Course on Taxation (leading to a Professional Award in Taxation), is an intensive tax course in 5 modules:

• Fundamentals of Maltese Income Tax Law
• Advanced Maltese Income Tax Law and Stamp Duty
• EU Acquis impact on Maltese Tax Law
• International Tax Law and Customs Duties
• VAT.

This postgraduate specialisation course is designed to provide a deeper insight into Malta’s system of taxation, both in a domestic as well as a cross-border context, and provides an excellent foundation for persons pursuing a career in tax.

Some features of the Course:

• 104 core CPE Hours
• rated at MQF Level 6 
• participates in the Get Qualified Scheme.

A. Fundamentals of Maltese Income Tax Law – 10  lectures covering the basic principles of Maltese Income Tax Law, including basis of taxation, deductions & exemptions & taxation of individuals (20 core CPE hours)

B. Advanced Maltese Income Tax & Stamp Duty – This module studies advanced aspects of Maltese tax legislation including: the tax accounting system, taxation of dividend distributions, capital gains tax, and duty on documents and transfers (20 Core CPE hours)

C. International Tax Law & Customs Duties – This module is based on the OECD Model Convention, focusing on key issues such as residence and permanent establishment, Treaty interpretation, and transfer pricing (20 Core CPE Hours)

D. EU Aquis Impact on Maltese Tax Law – This module examines EU direct tax legislation and principles and the interaction with Maltese income tax legislation, with an in-depth examination of the various EU Directives (including ATAD), and of key principles relating to fiscal state aid, and tax planning and the role of tax advisors under EU law (20 Core CPE Hours)

E. Value Added Tax – An intensive module covering the principles of VAT, including, place of supply of goods/services, exemptions, and intra-EC trade, and the interpretation of VAT legislation and decisions of the CJEU (24 Core CPE Hours)